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Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, … period. We estimate the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key … aid forms with SED for the remaining four buses identified in this report. Properly segregate and account for surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busState Comptroller DiNapoli Releases Audits
… Auditors found 58 network user accounts had unnecessary administrative permissions and 111 network user accounts were …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial … through October 1, 2013. Background The Frewsburg Central School District is located in Chautauqua and Cattaraugus … payroll and human resource modules within the computerized accounting system are appropriately limited. Board President …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … special items; 29 based the reimbursement of special items on the hospitals’ gross charges (i.e., no limit); and 16 did … items that were not subject to reimbursement limits. Based on our prior audits, there is a high risk that many of these …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time and vacation …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Opinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 … court permitted the transfer of the trust property to the town in which the park was located under an agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Accounting and Budgeting for Shared Sales Tax Revenues
highlights accounting and budgeting changes for counties who share their own sales tax revenues with other local governments within their boundaries
https://www.osc.ny.gov/files/local-government/publications/pdf/sharedsalestaxrev.pdfAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
audit, charter school, school district, cash collections
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/albany-leadership-charter-schoof-for-girls-2022-165.pdfDiNapoli Announces State Contract & Payment Actions for May 2014
… State Psychiatric Institute, Manhattan. $6.6 million with Louis C. Allegrone, Inc. to waterproof the New York State …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Estate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfState Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to … property tax exemptions for non-municipal-owned property on the 2017 assessment roll. Although the assessor certified …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Opinion 2009-1
… Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed … any person from being employed as a teacher by a school district if he or she is related by blood or marriage … travel reimbursement), reviewing the treasurer's annual accounting of receipts and disbursements ( see Town Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1NY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… Wells Fargo shareholders urging them to support his call for the bank to provide a report detailing the company's … to a vote of fellow investors at the bank's annual meeting on April 24. "Incentive pay practices have been identified as … March 31, 2018. In addition to pursuing greater daylight on Wells Fargo's compensation practices at the bank's annual …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programSelected Safety and Security Equipment at Train Stations
… they are near the turnstiles – Automated Fare Collection pay areas. The video from the new system is reviewed about …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOpinion 94-22
… that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments (custody, … LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under custody and control …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Non-Revenue Service Vehicles and On-Rail Equipment
… 2018 to April 2022. Background The MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, … the Engineering Department (Engineering) is responsible for the design, construction, maintenance, and rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… and best funded and I know that Anastasia will continue to uphold high standards for the pension system’s 1.1 million … been a wonderful and enjoyable experience and I’m excited to continue our partnership and grow the Fund’s value in the months and years to come.” Titarchuk was born in Moscow and moved to the U.S. …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundCUNY Bulletin No. CU-842
… related overtime, ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies … Stipend). Deductions: All deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be … filed for Social Security benefits to the Social Security Administration (SSA). As PayServ does not include this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. List of allowable tax levy growth …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year